Internal Audit

1. An independent internal audit unit is established under the Board of Directors, staffed with dedicated and qualified internal auditors based on the company's scale, business situation, management needs, and other legal requirements.
2. The Company's internal audit personnel appointment and removal procedures are specified in the internal audit implementation rules.

Audit operations are conducted in accordance with the internal audit system and audit plan approved by the Board of Directors to provide management with information on the status of internal control operations and offer timely recommendations to ensure the continuous effectiveness of internal control design and execution.

1. Adhere to a spirit of independence and integrity, and perform duties with objectivity, impartiality, and due professional care.
2. The Head of Audit also attends Board meetings to report on audit findings.
3. When significant irregularities are discovered or the company is at risk of major damage, a report shall be prepared and submitted immediately for review, with notification to the supervisors and the Board of Directors.
4. Continuously pursue professional development and participate in internal audit seminars organized by institutions designated by the Securities and Futures Bureau to enhance audit quality and capabilities.